Section EK 5 — Income Tax Act 2007: Details to be provided with payment to environmental restoration account

EK 5 Details to be provided with payment to environmental restoration account Notice and details required (1) A person making a payment to an environmental restoration account must provide the Commissioner with a notice, in a form prescribed by the Commissioner, giving— (a) the name of the person; and (b) the income year for which the payment is made; and (c) a calculation of the maximum payment for the person and the income year; and (d) any additional information that the Commissioner requires. Time for providing information (2) The person must provide the information required by subsection (1) within 2 working days from the day of the payment. Defined in this Act: Commissioner , environmental restoration account , income year , maximum payment , pay , working day , Compare: 2004 No 35 s EK 5